Guidance

Cross-border arrangements schema and supporting documents (MDR)

Use the schema and supporting documents to report a cross-border arrangement under Mandatory Disclosure Rules (MDR).

From:
HM Revenue & Customs
Published
3 February 2023
Last updated
12 February 2024 鈥� See all updates

Documents

ZIP, 17.3 KB

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Ref: OECD website

https://www.oecd.org/tax/automatic-exchange/publications/international-exchange-framework-for-mandatory-disclosure-rules-on-crs-avoidance-arrangements-and-opaque-offshore-structures.htm

ODS, 8.24 KB

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Details

You can use the schema and supporting documents to report cross-border tax arrangements under Mandatory Disclosure Rules (MDR).

The Organisation for Economic Co-operation and Development (OECD) designed the international legal and operational framework for Mandatory Disclosure Rules exchanges.

You can .

If you have questions about the specifications email: [email protected].

Updates to this page

Published 3 February 2023
Last updated 12 February 2024 show all updates

  1. Information for the business rule 'DocRefld already used' has been updated on the business rules for submissions with error messages.

  2. The business rules for submissions with error messages have been updated.

  3. The Mandatory Disclosure Rules (MDR) came into effect from 28 March 2023. You can now report using the new rules.

  4. First published.

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